The IRS published Notice 1036 , which contains early release copies of the 2011 percentage method income tax withholding tables and related information employers need to implement the 2010 Tax Relief Act’s (1) reduction in the Social Security payroll tax from 6.2% to 4.2%, (2) continuation of 2010’s income tax rates, and (3) termination of the Making Work Pay Credit on 12/31/10. Employers should start using these withholding tables and reducing the amount of Social Security tax withheld as soon as possible in 2011, but not later than 1/31/11.